The following events occurred in June:

6/2Amos opens a banks account for Moses's Ground Maintenance, Inc. at State Bank and deposits $100,000 into his account.Amos invests the money into his business in exchange for 50,000 shares of $1 par value common stock.

6/3Amos issues Ck # 1000 to Moses's Ground Maintenance to establish the Petty Cash Fund in the amount of $500.Amos will use this account when he needs to make cash purchases.

6/ 4Amos visits the law firm of Honest Abe for assistance on setting up his business as a corporation.

6/ 4Amos hires Paula Rivere to design a brochure and a poster to advertise his company and the services and products he has available.

6/ 8Amos purchases a one-year subscription for $36 (Ch # 1001) to Grass Is Us Quarterly.

6/10Amos receives an invoice for services rendered by Honest Abe Law Firm in the amount of $2,500 - terms net 20.

6/11Amos issues check #1002 to Paula Rievere for $3,500 for the design and printing of the brochures and posters.The brochures and posters will be used immediately and therefore, should be expensed immediately.

6/12Amos purchases a riding lawn mower on account from Better Grounds Wholesale Supply for $5,500.At the same time, Amos purchases a weedwacker for $1,350 by issuing check #1003.

6/15Amos pays $4,000 (check #1004) to purchase inventory for the business.Amos purchases:

100 bags of weed killer at $10/bag

150 bags of fertilizer at $20/bag

Amos plans to resell these products at a 50% gross profit.

6/15Amos has a push lawnmower that he transfers to the business in exchange for 500 shares of common stock.The lawnmower has a fair value of $1,500.

6/16Amos purchases a new truck and trailer for the business.The truck costs $35,000 and the trailer $10,000.He finances both the truck and the trailer through Pig E Bank at a rate of 8% for 5 years.The first monthly payment is due on July 16.

6/16Amos purchases an auto insurance policy in the amount of $900.Check # 1005 is issued to Farm Town Insurance.The policy is for 6 months and covers the period from 6/16 - 12/15.In order to provide Amos with accurate accounting information, expense the policy evenly over each of the six months.(Note:The adjusting entry for insurance expense will be done at the end of the fiscal year).

6/17Amos purchases, on account, $175 worth of fuel from Git 'n GO.The fuel is being used in the lawn equipment.Expense the purchase.

6/18Amos gets his first 12-month contract to maintain a lawn.He is going to charge his new customer, Don Notting, $200 per month.The contract will begin on July 1.

6/21Amos issues check # 1006 to pay the invoice received from the law firm.

6/25Amos receives a check (#1234) from . Don Notting in the amount of $2,400 in payment of the lawn service contract.

6/29Amos provides lawn care services for Iphelia Payne and receives $350 cash.Iphelia is pleased with Amos's work and will call when she needs him again.

Note:See the first two events for July before preparing the trial balance for June.These entries should be recorded June.

The following events occurred in July:

7/1Amos receives an invoice from you, his accountant in the amount of $2,000 (terms 3/10, n/30).The accounting expenses should be expensed in the month that it applies - in this case June.Therefore, record the transaction and date it June 30.

7/2Amos receives bills for the following:telephone - $250; water - $45; electricity - $175; cell phne - $100.The telephone and cell phone bills are payable to TeleCom Telephone Company.The water and utility bills are payable to Max Power Utilities.These expenses also belong to the month of June.

Answer the following

#1In proper General Journal format, record the transactions for the month; include brief descriptions of each transaction with your journal entry.

#2 General Ledger accounts to post your transactions.

#3 Make a trial balance for the month ended.